अध्याय ७२ — राजधर्मः: प्रजारक्षण, कर-नीति, दण्ड-नीति, अमात्य-नियोजन
Chapter 72 — Royal Duty: protection of subjects, taxation, punishment, and appointments
दापयित्वा कर धर्म्य राष्ट्र नीत्या यथाविधि । तथैतं कल्पयेद् राजा योगक्षेममतन्द्रित:
Bhīṣma uvāca: dāpayitvā karaṃ dharmyaṃ rāṣṭra-nītyā yathā-vidhi | tathaitaṃ kalpayet rājā yoga-kṣemam atandritaḥ ||
Bhīṣma sprach: „Nachdem der König die rechtmäßigen Abgaben gemäß der Staatskunst und in der gebotenen gesetzlichen Weise erhoben hat, soll er sodann ohne Nachlässigkeit für Wohlfahrt und Sicherheit seiner Untertanen Vorsorge treffen.“
भीष्म उवाच
A king may collect taxes, but only lawfully and in line with dharma and sound governance; the purpose of revenue is not personal gain but vigilant provision for the people’s yoga-kṣema—their prosperity, stability, and protection.
In Bhishma’s instruction on royal duty (rājadharma) in the Śānti Parva, he advises the ruler on proper fiscal conduct: collect rightful taxes by due procedure and then actively organize the welfare and security of the subjects without negligence.